{"id":"F2008L03216","name":"Tariff Concession Revocation Order 68/2008 - Tariff Concession Order 0810529","slug":"tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75306,"registerId":"commonwealth-F2008L03216-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 68/2008 - Tariff Concession Order 0810529","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 8732744 made on 05.04.89, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8708.99 | DIFFERENTIAL ASSEMBLIES, drive axle, incorporating a crown wheelhaving a dia of 300 mm or greater, but NOT including parts OTHERTHAN crown wheels and pinions with the crown wheel having a diaexceeding 300 mmOp. 19.02.87 - TC 8732744 | 5031.12.06 |\n| ------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 24 June 2008 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8708.50.59 | DIFFERENTIAL ASSEMBLIES, drive axle, incorporating a crown wheelhaving a dia of 300 mm or greater, but NOT including parts OTHERTHAN crown wheels and pinions with the crown wheel having a diaexceeding 300 mmOp. 01.01.07 - TC 0810529 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 24 June 2008 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 8732744 (applied to goods under tariff heading 8708.99 with Schedule 4 item 5031.12.06) with TCO 0810529 (applies to tariff heading 8708.50.59 with Schedule 4 item 50), effective 01.01.2007 — thereby changing which Schedule 4 item and tariff heading govern the specified differential assemblies."},"complexity_factors":["Technical tariff nomenclature and precise product description (differential assemblies, crown wheel dia ≥ 300 mm) requiring specific heading selection (Table A to Table B).","Cross-references to other statutes and instruments: action taken under s.269SD(2) of the Customs Act 1901 and references to Part III of Schedule 4 of the Customs Tariff Act 1995.","Retroactive/effective dating: revocation and replacement take effect from 01.01.2007 though instrument dated 24 June 2008, creating potential retrospective application issues for import entries.","Administrative decision-making by a delegate of the CEO (Paul Mercer) — limited textual discretion but administrative implementation and compliance oversight required.","Direct operational impact on a narrow class of importers and customs brokers who must reclassify goods and adjust documentation and duty claims."],"plain_english_summary":"This Order revokes Tariff Concession Order No. 8732744 and replaces it with TCO 0810529, changing the tariff classification of specific drive-axle differential assemblies (from heading 8708.99 to 8708.50.59) and assigning a different Part III Schedule 4 item. The delegate of the Chief Executive Officer (Paul Mercer) made the change with effect from 1 January 2007.\n\nImporters and customs agents must use the new classification and Schedule 4 item when claiming duty treatment; that requires updating customs entries and may alter amounts payable."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same scope (differential assemblies for heavy vehicles). It does not expand or alter the substantive coverage of the concession, only updates the tariff classification under which it operates."},"complexity_factors":["Highly specific technical description of goods (differential assemblies with dimensional specifications)","Cross-references to multiple pieces of legislation: Customs Act 1901 (Section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III)","Retrospective dating mechanism (effect from 01.01.07 despite being made in June 2008)","Replacement of one order with another creates a dependency on understanding the revoked order","Customs tariff classification numbers (8708.99 vs 8708.50.59) require technical knowledge to interpret"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 cancels an old concession (TC 8732744) for heavy vehicle differential assemblies (crown wheels ≥300mm) and replaces it with a new concession (TC 0810529) that covers the same goods under a different tariff classification. It affects importers and automotive parts businesses by preserving duty relief while updating the customs classification (to 8708.50.59) and applies retrospectively from 1 January 2007."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529","history":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529/history","analysis":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529/important-cases","documents":"/api/acts/tariff-concession-revocation-order-68-2008-tariff-concession-order-0810529/documents"}}